Port Tobacco times, and Charles County advertiser., 1887-04-22
Equality OF Taxation.

From the Report Of the Tax Commissioner, 1856.
In view of the fact that the time is approach
ing when the people must decide TO The wis /
dom, necessity and propriety of changing the
Org anic law OF the State, it seems TO be appro-
pirate to discuss in advance that clause OF the
Declaration Of Rights which pertains specially
to the direction OF the taxing power.
This clause Declaration of Rights, Art. ~ /
would seem to have been prepared at the be
ginning of our State Government, by some dis
cipe of Talleyrand, no was determined that
its meaning and scope should never be positive
Iy and accurately ascertained and defined by
my power of intelligence.
The cluudine-s AMI uncertainty o its mean
ng has caused that Article to be constant
source of controversy, although its antiquity
nd QuaintneSS seems TO have emhalmed II III
he affections OF each succeeding Constitutional
Convention.
The portion Of the Article with which We are
Tow concerned, reads as follows.
EVERY person in the State, or person hold
ug property therein, ought to contribute his
roportion of public taxes for the support oi
he government, according to his actual worth
n real and personal property yet lines, duties
or taxes may properly aud jGstly be imposed
IT laid. with political view tor the good gov,
ernment and benefit Of the community
To the ordinary and artless mind this APP
oarently positive injunction OF equality in tax
ttion for al persons and al species Of proper
", would seem to have been expressly mteHd-
I'd to preclude the power OF the Legislature 10
my instance from eXemptiug any particular
person or class of persons, or any SPECIES .!
property from taXaton, whereby the oouS o.
The support OF the government should De en-
tirely thrown on the remaining persons, o.
species OF property ia the State.
| To show that such Is not its meaning, how
sver, il is only necessary 10 examine the mum
.rouS decisions Of our highest Judicial tribunal
| sustaining the power OF the General ASSemoy
| o exempt from tax,tion certain species OF pro-
| Jerty, which species OF property havra gen
.ra! rule, partly from the effect OF the * mp
| ton and partly from other causes, bs ono the
most valuable and remnnerhuve !. the owners
ot aay varieties of property in The State.
The most unfortunate result from the cxcr-
| else of this power BY the Legislature, Is that
| oerSous having possession OF large amounts O.
capital, can by that msans, 50 regulate their
| lnv.stmentS as not to D. legal compel ed te
contribute single farthing for the support OF
| The government under which they uSe, and
| y hich protects their persons and property.
| No man, for instance, having sacn means "a
nj, power in this State, and bent solely on the
accumulation OF wealth. wouii ever own a
| mouse, unless rs a matter OF luIury, AS he CAT
| I've with equal comforts and much less hsr-
tasSmrnt sad expense rented house. g?ou
| Sh ch another pays the taxes aud which he can
| cave hout loss or concern, "heaev'r h's
ease has expired sud his iuc!lullI9ns is HIm
| 10 prefer a d. fercnt location.
| The poor man. however, who looks u1na =
permanent home for his family - great bless
ng, by becoming thus blessed, makes h'm.'
~.
gatherer.
Tue man Of wealth in this J.y would Iener
,ly prefer TO pA, his money ia good mo-i-A-
yes which lhs generosity o. the Ia% naNio- =
power enables hln 10 do, wIthaIt Hsb93iE 10
,axation Of anssorl The ell Ct q tals my
oe eventually. 10 throw th- entire olE:~n c:
supporting The governmeat, % l"s' ih'n one
nal; Of the property Of the ~tatc, ant mat oi
curse the least Feugaers,i'e property 10 il'
owners
Another result FROM the uucr-tsiuty IN tte
meaning Of This clause ia our great CHARTER, .:
that the Legislature 6nds Itself confined u toe
-xercIse OF the taxing power, 10 assessments O.
real aud PERSONAL property, asira ..e are:'f >
~ aud un'qaa! or to the HcenseinE Of cerisIr
-pecial eccup#ions, aaIch undrr tar !ttfrI
portion OF the Article IN question, Il has beer
,ijadged 10 have ,h- poNer 10 do.
| uthsr varieties o. taxation which have work
ID So equilaply and Prospsrousiy 10 other State
nave been considered as prohibited by this Ar
,cie 10 our Declaration Of .klEhls, from oetn,
I adopted by the Legislature Of this STATE
Whether u is competent for the L"gt'lA'nr'
in directing the assessments Of property undo
this cl-ase, TO make he income OF such proPeT1,
a.s-i1s Gs 81 ~ stiae s? slch PTrpcr,t Z
not is matter which so lar a knox or al
: d.lsed, has not been in genera terms decided
but 40 etfort seems ever TO have been made. t
lacorPora'e provision il our assess meat Las:
, looking TO the employ n~nt Of sIch test.
J As general rule, small properties IN "a
cIty Of Baltimore and il tow as generally, sr
assessed AZ a much higher rate comparative
han large and costly ones from the fact u
, the latter are neyoni the scope OF comp ehe u
sIoa Of The unframed assessor.
TIE emploEmen; o. perm4nea; assessors
>hl'ed IN arriving ~ true estimates OF value. &
review and correct the Assessments. under III
direction Of the County Commissioners az
ApPea! Court, and subject TO tn.ir adoption
and approval, will be found to be he nos, car
tain way OF arriving al and maintaining eqaa
and fair assessments
EXEMPTIONS FEuN TAXATION